Supreme Court Dismisses Tax Dispute Appeal, Questions Pursuit Over Small Amount (3A)

The Supreme Court dismissed a petition for special leave to appeal in a tax dispute over Rs. 3,45,203, expressing displeasure at the Revenue's pursuit of the matter for a small amount. The interpretation and validity of Rule 8(3A) of the Central Excise Rules, 2002 remain pending.

---

---

The Supreme Court dismissed a petition for special leave to appeal regarding a tax dispute involving Rs. 3,45,203. The court expressed displeasure at the Revenue's decision to pursue the matter due to the small amount involved. The interpretation and validity of Rule 8(3A) of the Central Excise Rules, 2002 is pending before the Court.

---